{"id":65672,"date":"2017-08-02T16:51:45","date_gmt":"2017-08-02T08:51:45","guid":{"rendered":"http:\/\/www.interpreting.hku.hk\/glossary\/?p=65672"},"modified":"2017-08-02T16:51:45","modified_gmt":"2017-08-02T08:51:45","slug":"base-erosion-profit-shifting-beps-%e4%be%b5%e8%9d%95%e7%a8%85%e5%9f%ba%e5%8f%8a%e8%bd%89%e7%a7%bb%e5%88%a9%e6%bd%a4","status":"publish","type":"post","link":"https:\/\/www.interpreting.hku.hk\/glossary\/?p=65672","title":{"rendered":"Base Erosion and Profit Shifting (BEPS) \u4fb5\u8755\u7a05\u57fa\u53ca\u8f49\u79fb\u5229\u6f64"},"content":{"rendered":"<p>Base Erosion and Profit Shifting (BEPS)<br \/>\n\u7e41\uff1a\u4fb5\u8755\u7a05\u57fa\u53ca\u8f49\u79fb\u5229\u6f64<br \/>\n\u7b80\uff1a\u4fb5\u8680\u7a0e\u57fa\u53ca\u8f6c\u79fb\u5229\u6da6<\/p>\n<blockquote><p>\u653f\u5e9c\u5c31\u6253\u64ca\u8de8\u570b\u4f01\u696d<strong>\u4fb5\u8755\u7a05\u57fa\u53ca\u8f49\u79fb\u5229\u6f64<\/strong>\u63aa\u65bd\u7684\u8aee\u8a62\uff0c\u5171\u6536\u5230\u4e8c\u5341\u516d\u4efd\u610f\u898b\uff0c\u653f\u5e9c\u6307\u666e\u904d\u610f\u898b\u652f\u6301\u5efa\u8b70\u7684\u5be6\u65bd\u7b56\u7565\uff0c\u5305\u62ec\u96c6\u4e2d\u843d\u5be6\u6253\u64ca\u640d\u5bb3\u6027\u7a05\u52d9\u63aa\u65bd\u3001\u9632\u6b62\u6feb\u7528\u7a05\u6536\u5354\u5b9a\u3001\u8a02\u7acb\u570b\u5225\u5831\u544a\u7684\u898f\u5b9a\uff0c\u4ee5\u53ca\u6539\u5584\u8de8\u5883\u722d\u8b70\u89e3\u6c7a\u6a5f\u5236\uff0c\u4e26\u7dad\u6301\u672c\u6e2f\u7684\u7c21\u55ae\u4f4e\u7a05\u5236\u3002<\/p><\/blockquote>\n<p>\u653f\u5e9c\u6307\u6253\u64ca\u4f01\u696d\u4fb5\u8755\u7a05\u57fa\u53ca\u8f49\u79fb\u5229\u6f64\u5efa\u8b70\u7372\u666e\u904d\u652f\u6301\uff082017\u5e747\u670831\u65e5\uff09\u3002<strong>\u9999\u6e2f\u5546\u696d\u96fb\u53f0<\/strong>\uff0c\u53d6\u81ea<a title=\"\u4fb5\u8755\u7a05\u57fa\u53ca\u8f49\u79fb\u5229\u6f64\" href=\"https:\/\/www.881903.com\/Page\/ZH-TW\/newsdetail.aspx?ItemId=955312&amp;csid=261_341\" target=\"_blank\">https:\/\/www.881903.com\/Page\/ZH-TW\/newsdetail.aspx?ItemId=955312&amp;csid=261_341<\/a><\/p>\n<blockquote><p>Add the details of how the U.S. tax reforms will be implemented, how they correspond with global tax reform initiatives, such as those proposed by the Organisation for Economic Cooperation and Development (OECD) in its <strong>Base Erosion and Profit Shifting (BEPS)<\/strong> project, and how they impact each company\u2019s individual tax plan and it\u2019s easy to see where a low corporate tax rate alone may not be enough.<\/p><\/blockquote>\n<p>Harpaz, J. (2017, April 6).\u00a0Why Trump Should Sweat The Details On Corporate Tax Reform.\u00a0<em>Forbes.\u00a0<\/em>Retrieved from\u00a0<a title=\"BEPS\" href=\"https:\/\/www.forbes.com\/sites\/joeharpaz\/2017\/04\/06\/why-trump-should-sweat-the-details-on-corporate-tax-reform\/#791ebc74306b\" target=\"_blank\">https:\/\/www.forbes.com\/sites\/joeharpaz\/2017\/04\/06\/why-trump-should-sweat-the-details-on-corporate-tax-reform\/#791ebc74306b<\/a><\/p>\n<blockquote><p>Mauritius has notified 23 of its tax treaties for modification by OECD\u2019s Multilateral Instrument (MLI) to implement tax treaty-related measures to prevent<strong> Base Erosion and Profit Shifting (BEPS)<\/strong>.<\/p><\/blockquote>\n<p>Mudgill, A. (2017, July 7). What changed your market while you were sleeping. <em>The Economic Times. <\/em>Retrieved from<a title=\"BEPS\" href=\" http:\/\/economictimes.indiatimes.com\/articleshow\/59482915.cms?utm_source=contentofinterest&amp;utm_medium=text&amp;utm_campaign=cppst\" target=\"_blank\">\u00a0<\/a><a title=\"BEPS\" href=\" http:\/\/economictimes.indiatimes.com\/articleshow\/59482915.cms?utm_source=contentofinterest&amp;utm_medium=text&amp;utm_campaign=cppst\" target=\"_blank\">http:\/\/economictimes.indiatimes.com\/articleshow\/59482915.cms?utm_source=contentofinterest&amp;utm_medium=text&amp;utm_campaign=cppst<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Base Erosion and Profit Shifting (BEPS)<br \/> \u7e41\uff1a\u4fb5\u8755\u7a05\u57fa\u53ca\u8f49\u79fb\u5229\u6f64<br \/> \u7b80\uff1a\u4fb5\u8680\u7a0e\u57fa\u53ca\u8f6c\u79fb\u5229\u6da6<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80],"tags":[],"class_list":["post-65672","post","type-post","status-publish","format-standard","hentry","category-business-economy-and-finance-"],"_links":{"self":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/65672","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=65672"}],"version-history":[{"count":1,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/65672\/revisions"}],"predecessor-version":[{"id":65673,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=\/wp\/v2\/posts\/65672\/revisions\/65673"}],"wp:attachment":[{"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=65672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=65672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.interpreting.hku.hk\/glossary\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=65672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}